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Case Law Details

Case Name : Varyam Dass Khurana Vs. Commissioner of GST (Delhi High Court)
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Varyam Dass Khurana Vs. Commissioner of GST (Delhi High Court)

The Hon’ble Delhi High Court in Varyam Dass Khurana vs. Commissioner of GST, New Delhi [W.P.(C) NO. 15670 OF 2023 dated December 05, 2023], directed that, the registration has to be cancelled retrospectively from the date when no business is being conducted by the Registered Person. This article provides an in-depth analysis of the court’s decision and its implications on retrospective cancellations.

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